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Payroll

ABCs of worker classification

06/20/2019
There are three basic payroll tests for worker classification: the IRS’ 20-factor test, the Department of Labor’s six-factor test and the ABC test.

The other shoe drops for 2020 withholding: Pub. 15-T

06/10/2019
The IRS is serious about changing withholding for 2020. Just one week after releasing the draft W-4, it has released a draft of the employer’s instructions—new Pub. 15-T.

July 2019: Employer’s business tax calendar

05/16/2019
Here’s your monthly guide to critical payroll due dates.

In the Payroll Mailbag: June ’19

05/16/2019
Lunch dates with officemates: Are they taxable or not? … Does the presence of a third party change taxation?

HR VP in the hot seat for 401(k) operational error

05/16/2019
One vice president of HR is finding out the hard way that deviating from a 401(k) plan’s written terms can land you in court for breaching fiduciary duties

Explanation, please: IRS’ postmark/mailing rules

05/16/2019
If you’re going to tussle with the IRS, it should be over a tax assessment, not whether your documents were filed on time.

Payroll news you can use, directly from the IRS

05/16/2019
Here are digests of recently released official announcements from the IRS.

Federal courts flesh out Marinello’s limits

05/16/2019
Under tax code Section 6672, you can be personally liable for your employer’s undeposited payroll taxes if you’re a responsible person who willfully fails to deposit those taxes.

SSA rolls out correction request letters for 2018

05/16/2019
The Social Security Administration has begun mailing Employer Correction Request Letters to employers that e-filed at least one 2018 W-2 on which an employee’s name and Social Security number didn’t match. They’re commonly known as “no-match letters.”

June 2019: Employer’s business tax calendar

04/30/2019
Here’s your monthly guide to critical payroll due dates.